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CAP
An abbreviation often referring to the "Capitalization" of a company, which is the sum of a company's stock, long-term debt, and retained earnings.
FASB
The Financial Accounting Standards Board, a private, non-profit organization standard setter, which establishes the generally accepted accounting principles (GAAP) within the United States.
Agency Theory
A framework that analyzes the relationship and conflicts between principals (owners) and agents (managers) in a corporation, focusing on how to align their interests.
Managers' Behavior
The actions and decisions made by managers in the course of operating a business, which can significantly impact the company's performance and culture.
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